These records comprise over nine million names of tax payers from the early eighteenth century to the end of the nineteenth century.

These records are an excellent census substitute and usually record the following detail:

* Name of occupier (head of household)
* Name of owner
* Description of the property (house or business)
* Street address/township/parish
* Rate to be paid (e.g. poor rate, water rate)
* Amount to paid
* Date paid or any default on payment